Agency Information Collection Activities: Comment Request on the Burden Related to the Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes
Published Date: 7/27/2026
Notice
Summary
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Analyzed Economic Effects
4 provisions identified: 1 benefits, 3 costs, 0 mixed.
Contractors May Share Tax Returns
If you are a contractor performing services for the IRS, you may redisclose tax returns and return information to authorized agents and subcontractors performing authorized tax administration services only if those agents and subcontractors are subject to the same confidentiality, safeguard, and penalty provisions that apply to contractors.
Written Employee Confidentiality Notices Required
Contractors performing IRS tax-administration services must provide written notifications to affected employees about the confidentiality requirements and penalties for unauthorized inspection or disclosure of taxpayer information.
Contracts Must Be Available to IRS Pre-Execution
Before execution, contractors must make applicable contracts or agreements available to the IRS for review in connection with disclosures of returns and return information for tax administration purposes.
Paperwork Burden Estimate for Respondents
The IRS estimates 2,500 respondents, an average of 6 minutes per respondent, and a total annual burden of 250 hours for this information collection (OMB Number 1545-1821).
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Key Dates
Department and Agencies
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In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
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